Maine Employee’s Maine Withholding Allowance Certificate

Employee’s Maine Withholding Allowance Certificate
2024 Form W-4ME
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MAINE

Form
W-4ME
1.

Employee’s Withholding Allowance Certificate

Type or print your first name

M.I.

Last name

2.

Home address (number and street)
City or town	

	3.	
State	

ZIP code

Your social security number

-

-

Single or Head of Household

Married

Married, but withholding at higher single rate
Note: If married but legally separated, or spouse
      is a nonresident alien, check the single box.

4.

Total number of allowances you are claiming on the Personal Allowances Worksheet, line E below.......4.

5.

Additional amount, if any, you want withheld from your paycheck.............................................................5.	$

6.

If you do not want any state income tax withheld, check the appropriate box that applies to you (you must qualify - see instructions
below). By signing below, you certify that you qualify for the exemption that you select:

7.

a.

You wrote “Exempt” on your federal Form W-4............................................................................................................. 6a.

b.

You wrote “No Withholding” on your federal Form W-4P.............................................................................................. 6b.

c.

You are a resident employee with no Maine tax liability in prior and current years...................................................... 6c.

d.

You are a recipient of periodic retirement payments with no tax liability in prior and current years............................. 6d.

e.

Your spouse is a member of the military assigned to a location in Maine and you qualify for exemption under
the Military Spouse’s Residency Relief Act. You must attach supporting documents. See instructions....................... 6e.

Check this box if you are an enrolled tribal member residing on tribal land in Maine and you are claiming an exemption
from Maine withholding on the wages, salaries, or other compensation derived from or connected with sources on tribal
land in Maine (that is, wages, salaries, or other compensation for work performed in Maine on tribal land).
See instructions for additional information............................................................................................................................. 7.

Under penalties of perjury, I certify that I am entitled to the number of withholding allowances or the exemption claimed on this certificate.
EMPLOYEE’S/PAYEE’S SIGNATURE
(Form is not valid
unless you sign it.) 	
Date

4

4

TO BE COMPLETED BY EMPLOYER/PAYER (see instructions). Complete lines 8 through 11 only if sending to Maine Revenue Services.

8. Employer/Payer Name and Address

9. Identification Number

10.	Employer/Payer Contact Person

11. Contact Person’s Phone Number

(  

)	

-

_ _ _ _ _ _ _ _ _ _ _ _	 Cut here and give the certificate above to your employer. Keep the part below for your records. _ _ _ _ _ _ _ _ _ _ _ _ 
Personal Allowances Worksheet - for line 4 above
A.	Enter “1” for yourself if no one else can claim you as a dependent......................................................................A.______________
B. Enter “1” for your spouse if you will file as married filing jointly. You may choose to enter “0” if
you are married and have either a working spouse or more than one job. (Entering “0” may
help avoid having too little tax withheld)................................................................................................................B.______________
C.	Enter “1” if you will be filing as Head of Household.............................................................................................. C.______________
D. Enter the number of children and dependents eligible for the federal child tax credit or the federal
credit for other dependents.................................................................................................................................. D.______________
E. Add lines A through D. (Maximum number of allowances you may claim)............................................................E.______________

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Instructions on next page

Employee/Payee Instructions

Purpose: Complete Form W-4ME so your employer/payer can
withhold the correct Maine income tax from your pay. Because
your tax situation may change, you may want to recalculate your
withholding each year.

claim exemption from Maine withholding if you meet the following
requirements:
1.	Your spouse is a member of the military located in Maine in
compliance with military orders.

Line 3. Select the marital status that applies to you. You must select
the same marital status you selected on your federal Form W-4,
except that married individuals have the option of withholding at the
higher single rate. If you selected married filing separately on your
federal Form W-4, you should select single. Nonresident aliens are
required to check the single box regardless of actual marital status.

2.	You are in Maine solely to be with your spouse.
3.	You and your spouse have the same domicile in a state other
than Maine.
4.	You attach a copy of your spouse’s latest Leave and Earning
Statement reflecting an assignment location in Maine.
5.	You present your military ID to your employer. The ID must
identify you as a military spouse.

Line 4. If you qualify for one of the exemptions from Maine
withholding listed on line 6, complete lines 1, 2, 3, and 6, and sign
the form. Otherwise, complete the Personal Allowances Worksheet
on page 1. You may claim fewer allowances than you are entitled
to, but you must file a Personal Withholding Allowance Variance
Certificate to obtain permission from the State Tax Assessor if you
want to claim more allowances than allowed on line E above.

Your exemption will expire at the end of the calendar year during
which you submit Form W-4ME claiming the exemption, at which
time you must complete and submit a new Maine Form W-4ME for
the new year.
Line 7. You may check this box if you meet all of the following
requirements:

Exemptions from Maine withholding:

1.	You are an enrolled member of the Houlton Band of Maliseet
Indians, the Passamaquoddy Tribe, or the Penobscot Nation
(“tribal member”);

Line 6a. You may check this box if you completed federal Form W-4
and wrote “Exempt” in the space below Step 4(c). Do not check this
box if you want Maine income taxes withheld even though you are
exempt from federal withholding.

2.	You reside on land within the Houlton Band Trust Land, the
Passamaquoddy Indian territory, or the Penobscot Indian
territory (“tribal land”). See 36 M.R.S. § 5102(5-A) for a
definition of “tribal member residing on tribal”; and

Line 6b. You may check this box if you completed federal Form
W-4P and wrote “No Withholding” in the space below Step 4(c). Do
not check this box if you want Maine income taxes withheld even
though you are exempt from federal withholding.

3.	You earn wages, salaries, or other compensation derived from
or connected with sources on tribal land in Maine (that is,
wages, salaries, or other compensation for work performed
on tribal land in Maine).	

Line 6c. You may elect this exemption if you are a resident employee
receiving wages and you meet both of the following conditions:
1.	You had no Maine income tax liability last year, and

By checking the box on line 7 and signing Form W-4ME, you certify
that you qualify for the exemption.

2.	You reasonably expect to have no Maine income tax liability
this year.

This exemption will remain in effect until you complete a new Form
W-4ME. If your situation changes, and the exemption is no longer
valid, you must provide a new Form W-4ME to your employer.

This exemption will expire at the end of the year and you must
complete a new Form W-4ME for next year or you will be subject to
Maine withholding at the maximum rate.

This exemption applies only to wages, salaries, or other
compensation earned by a tribal member for work performed
in Maine on tribal land. Thus, you must complete Form W-4ME,
lines 1 through 5 to direct your employer/payer to withhold the
correct Maine income tax from any compensation earned for work
performed outside of tribal land.

Line 6d. You may elect this exemption if you receive periodic
retirement payments pursuant to Internal Revenue Code, Section
3405, you had no Maine income tax liability in the prior year, and
you reasonably expect you will have no Maine income tax liability
this year. This election will remain in effect until you complete a new
Form W-4ME.  

Note: You may be subject to penalty if you do not have sufficient
withholding to meet your Maine income tax liability.

Line 6e. If you are the spouse of a member of the military, you may

Notice to Employers and Other Payers

Maine law requires employers and other persons to withhold money from certain payments, most commonly wages, retirement
payments and gambling winnings, and remit to Maine Revenue Services for application against the Maine income tax liability of
employees and other payees. The amount of withholding must be calculated according to the provisions of MRS Rule 803 (See
www.maine.gov/revenue/rules) and must constitute a reasonable estimate of Maine income tax due on the receipt of the payment.
Amounts withheld must be paid over to Maine Revenue Services on a periodic basis as provided by 36 M.R.S. Chapter 827 (§§
5250 - 5255-B) and MRS Rule 803 (18-125 C.M.R., ch. 803).

Employer/Payer Information for Completing Form W-4ME
notice or by published guidance as required by federal
regulation 26 CFR 31.3402(f)(2)-1(g); or

An employer/payer is required to submit a copy of Form W-4ME,
along with a copy of any supporting information provided by the
employee/payee, to Maine Revenue Services if:

B. 	 An employee performing personal services in Maine furnishes
a Form W-4ME to the employer containing a non-Maine
address and, for any reason, claims no Maine income tax is

A. 	 The employer/payer is required to submit a copy of federal
Form W-4 to the Internal Revenue Service either by written

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Instructions continued on next page

Employer/Payer Information for Completing Form W-4ME - Continued
to be withheld. This submission is not required if the employer
reasonably expects that the employee will earn annual
Maine-source income of less than $3,000 or if the employee
is a nonresident working in Maine for no more than 12 days
for the calendar year and is, therefore, exempt from Maine
income tax withholding.

a	Line 8 	 Enter employer/payer
address.
a	 Line 9	

name

and

business

Enter employer/payer federal identification number
(EIN and/or SSN).

a	 Line 10	 Enter employer/payer contact person who can
answer questions about withholding (i.e. human
resources person, company officer, accountant,
etc.).

Submit copies of Form W-4ME directly to the MRS Withholding Unit
separately from any other tax filing.
Employers/Payers must complete lines 8 through 11 only if required
to submit a copy of Form W-4ME to Maine Revenue Services.

a	 Line 11	 Enter employer/payer contact person’s phone
number.

Important Information for Employers/Payers
Missing or invalid Forms W-4, W-4P or W-4ME. If any of the
circumstances below occur, the employer or payer must withhold as
if the employee or payee were single and claiming no allowances.
Maine income tax must be withheld at this rate until such time that
the employee or payee provides a valid Form W4-ME.

Withholding exemption for periodic retirement payments
(line 6d). Recipients of periodic retirement payments as defined
by IRC § 3405 that are subject to federal income tax withholding
are exempt from Maine income tax withholding if the recipient
certifies (by checking the box on line 6d) that he or she had no
Maine income tax liability for the prior year and expects to have
no Maine income tax liability for the current year. The exemption
remains in effect until the recipient submits an updated Form
W-4ME.

(1)	The employee/payee has not provided a valid, signed Form
W-4ME;
(2)	The employee’s/payee’s Form W-4 or W-4P is determined to
be invalid for purposes of federal withholding;

Exemptions under the Military Spouse’s Residency Relief
Act (MSRRA). If the box on line 6e is checked, the employer
must:

(3)	The Assessor notifies the employer/payer that the employee’s/
payee’s Form W-4ME is invalid; or
(4)	The employee’s/payee’s Personal Withholding Allowance
Variance Certificate has expired, a new variance certificate
has not been approved and submitted to the employer/payer
and the payee has not provided the payer with a valid Form
W-4ME.

(1)	 Ensure that a copy of the military member’s Leave and
Earnings Statement (LES) is attached, and verify that the
assignment location entered on the LES is a location in
Maine; and
(2)	 Review the employee’s military ID to ensure that the date
on the ID is not more than four years prior to the date on
the employee’s Form W-4ME, and that the ID denotes the
employee as a current military spouse.

Exemptions from withholding Form W-4ME, lines 6 and 7.
Generally, employers/payers must withhold from payments subject
to Maine income tax unless an exemption is claimed on line 6 or 7.

An exemption claimed on line 6e expires at the end of the
calendar year. If the employee does not submit a new Maine
Form W-4ME, the employer must begin withholding for the first
pay period in the following year at the maximum rate (single with
one allowance).

Federal exemption from withholding (lines 6a and 6b).
An employee/payee who is exempt from federal income tax
withholding is also exempt from Maine income tax withholding.
The employee/payee must check the applicable box on line 6.
An employee/payee exempt from federal withholding that wants
Maine withholding must leave line 6 blank. See the instructions
for line 6d for recipients of periodic retirement payments who are
exempt from federal income tax withholding.

See the employee instructions for line 6e above for more
information about this exemption.
Withholding from payments to tribal members who reside
and work on tribal lands (line 7). An employee is exempt
from Maine income tax withholding on wages, salaries, or other
compensation derived from or connected with sources on tribal
land in Maine (that is, wages, salaries, or other compensation
for work performed in Maine on tribal land) if the employee
checks the box on line 7 and signs Form W-4ME certifying
that they are an enrolled tribal member residing on tribal land
in Maine. This exemption remains in effect until the recipient
submits an updated Form W-4ME.  

Resident employee exemption from Maine withholding (line
6c). A resident employee who is subject to federal income tax
withholding is exempt from Maine income tax withholding if the
employee had no Maine tax liability for the prior year and expects
to have no Maine tax liability for the current year.  The exemption
on line 6c expires at the end of each year. If the employee fails
to submit a new Form W-4ME for the next calendar year, the
employer must begin withholding at the single rate with no
allowances.
Withholding from payments to nonresident employees. An
employee who is exempt from Maine income tax because of the
nontaxable thresholds applicable to nonresidents is not required
to complete and submit Form W-4ME; however, an employee
becomes subject to Maine income tax withholding immediately
upon exceeding a threshold at any time during the year. Because
all income earned in Maine is taxable by Maine once a threshold
is exceeded, employers should work with affected employees
to ensure that Maine withholding is adequate to cover Maine
income tax liability for the year.  This may require the employee
submitting a new Form W-4ME with the employer.

Employers must withhold from payments that do not meet the
requirements of this exemption, such as wages, salaries, or
other compensation earned by a tribal member residing on tribal
land when the work is performed outside of tribal land.
See the employee instructions for line 7 above and 36 M.R.S. §§
111(9), 111(10), 5102(5-A), and 5122(2)(ZZ) for more information
about this exemption.

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Revised: December 2023